Section 13-1008 - Willful failure to keep records.
§ 13-1008. Willful failure to keep records.
(a) Admissions and amusement tax.- A person who is required to pay the admissions and amusement tax and who willfully fails to keep records as required under § 4-202 of this article or under admissions and amusement tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b) Boxing and wrestling tax.- A person who is required to pay the boxing and wrestling tax and who willfully fails to keep records as required under § 6-202 of this article or under boxing and wrestling tax regulations is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(c) Sales and use tax.- A person, including an officer of a corporation, who is required to keep records under Title 11 of this article or under sales and use tax regulations and who willfully fails to keep the records is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $1,000 or imprisonment not exceeding 1 year or both.
[An. Code 1957, art. 81, §§ 369, 399, 411; 1988, ch. 2, § 1; 1989, ch. 5, § 1; 1994, ch. 692.]